Commentary

I11.311 Appeals—procedure and time limit

IHT, trusts and estates

I11.311 Appeals—procedure and time limit

I11.311 Appeals—procedure and time limit

The first step which any appellant must take if he wishes to appeal against a notice of determination is to send a notice of appeal to the Board. This step must be taken even if the appellant wishes to institute the new internal review procedure. An appeal against all or part of a notice of determination may be made in writing to the Board within 30 days of its service specifying the grounds for appeal1.

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